The Resource La modalidad avanzada del régimen especial del grupo de entidades en el IVA : algunos aspectos conflictivos = The advanced-modality of the Spanish VAT grouping scheme : some conflicting questions
La modalidad avanzada del régimen especial del grupo de entidades en el IVA : algunos aspectos conflictivos = The advanced-modality of the Spanish VAT grouping scheme : some conflicting questions
Resource Information
The item La modalidad avanzada del régimen especial del grupo de entidades en el IVA : algunos aspectos conflictivos = The advanced-modality of the Spanish VAT grouping scheme : some conflicting questions represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item La modalidad avanzada del régimen especial del grupo de entidades en el IVA : algunos aspectos conflictivos = The advanced-modality of the Spanish VAT grouping scheme : some conflicting questions represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- From its origins, the so-called advanced modality of the Spanish VAT grouping scheme has raised a great number of doubts and interpretative problems. These problems are mainly due to the limited amount of information given by the legal text, an extremely confusing and sometimes imprecise regulation, and the scarcity of administrative and jurisprudential pronouncements on this issue. The aim of this paper is double: on the one hand, it analyses the main conflicting questions related to the practical application of the advanced modality; on the other, it tries to give a solution to these questions on the basis of a teleological interpretation of its normative regulation and a general consideration of the guiding principles in the field of VAT
- Language
- eng
- Label
- La modalidad avanzada del régimen especial del grupo de entidades en el IVA : algunos aspectos conflictivos = The advanced-modality of the Spanish VAT grouping scheme : some conflicting questions
- Title
- La modalidad avanzada del régimen especial del grupo de entidades en el IVA : algunos aspectos conflictivos = The advanced-modality of the Spanish VAT grouping scheme : some conflicting questions
- Language
- eng
- Summary
- From its origins, the so-called advanced modality of the Spanish VAT grouping scheme has raised a great number of doubts and interpretative problems. These problems are mainly due to the limited amount of information given by the legal text, an extremely confusing and sometimes imprecise regulation, and the scarcity of administrative and jurisprudential pronouncements on this issue. The aim of this paper is double: on the one hand, it analyses the main conflicting questions related to the practical application of the advanced modality; on the other, it tries to give a solution to these questions on the basis of a teleological interpretation of its normative regulation and a general consideration of the guiding principles in the field of VAT
- Citation source
- In: Revista española de derecho financiero. - Madrid. - (2021), no. 190 ; p. 67-104
- http://library.link/vocab/creatorName
- López Llopis, E
- Geographic coverage
-
- European Union
- Europe
- Language note
- Spanish
- http://library.link/vocab/subjectName
-
- VAT
- VAT group
- group treatment
- group of companies
- taxable person
- intra-group services
- Label
- La modalidad avanzada del régimen especial del grupo de entidades en el IVA : algunos aspectos conflictivos = The advanced-modality of the Spanish VAT grouping scheme : some conflicting questions
- Label
- La modalidad avanzada del régimen especial del grupo de entidades en el IVA : algunos aspectos conflictivos = The advanced-modality of the Spanish VAT grouping scheme : some conflicting questions
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/La-modalidad-avanzada-del-r%C3%A9gimen-especial-del/gak0IjQq2ZE/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/La-modalidad-avanzada-del-r%C3%A9gimen-especial-del/gak0IjQq2ZE/">La modalidad avanzada del régimen especial del grupo de entidades en el IVA : algunos aspectos conflictivos = The advanced-modality of the Spanish VAT grouping scheme : some conflicting questions</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
